我国创业板上市公司知识产权信息披露探析

An Exploration of Intellectual Property Information Disclosure for Chinese Listed Companies on Growth Enterprise Board

我国创业板市场方兴未艾,创业板公司大多是高新技术企业,无形资产占比高,企业与资本市场就知识产权的对话需求相当迫切。阐释创业板上市公司知识产权信息披露的必要性及现有制度设计;系统收集58家创业板上市公司的招股说明书,以此为样本,利用内容分析法剖析58家创业板上市公司知识产权信息披露现状;并对我国创业板上市公司知识产权信息披露提出几点建议。

The Chinese Growth Enterprise Market is booming. The growth enterprises are mainly hi-tech companies, whose intangible assets account for a dominant part in their corporate assets. There is an urgent demand for intellectual property communication between those companies and capital market. This paper explores the necessity for intellectual property information disclosure for listed compa- nies and the current mechanism design. Based on content analysis, the paper works on the status quo analysis of 58 listed companies on Chinese Growth Enterprise Board in aspect of intellectual property information disclosure ; it finally ends up with some suggestions for Chinese listed companies on growth enterprise board to disclose intellectual property.